Tax & Legal

Categories: All (4 found)

1. 10.10.2025

   No confirmation of receipt required when submitting an appea ...

   Where an appeal is submitted by email, failure to request confirmation that the message was received and read has no impact on the cause of fault. This was decided by the Supreme Tax Court regarding the consequences of missing the one-month filing deadline in the course of an application for reinstatement into the status quo ante pursuant to Section 110 Fiscal Code.

   Categories: Supreme Tax Court cases

   Keywords: Wiedereinsetzung in den vorigen Stand, f ...
2. 15.06.2025

   Deadline to file an appeal for provision of personal data un ...

   In a recent judgement, the Supreme Tax Court held that the only legitimate type of action for the judicial claim under the General Data Protection Regulation (GDPR) for the provision of a copy of the processed personal data is by way of „appeal for mandatory relief" (Verpflichtungsklage). The filing deadline is one month commencing with the delivery of the challenged administrative act.

   Categories: Supreme Tax Court cases

   Keywords: Data processing, filing deadlines
3. 04.04.2022

   Further extension of declaration deadlines for the 2020 taxa ...

   On 31 March 2022, the German Federal Ministry of Finance (MoF) published a circular on the further extension of the tax declaration deadlines for the 2020 period of assessment by the Fourth Corona Tax Assistance Act.

   Categories: Official Pronouncements

   Keywords: filing deadlines, tax declarations
4. 02.07.2021

   Extension of the deadline for filing tax returns

   On 25 June 2021, the Bundesrat approved the extension of the filing deadline for the 2020 tax return by three months.

   Categories: Official Pronouncements

   Keywords: tax compliance, tax returns, filing dead ...